Please note: Contributions or gifts to the AOA are not tax deductible as charitable contributions for income tax purposes. However, they may be tax deductible as ordinary and necessary business expenses, subject to restrictions imposed as a result of association lobbying activities. The AOA estimates that the non-deductible portion of your AOA 2018 dues, the portion that is allocable to lobbying and political activities, is 13.5 percent. The AKOA estimates that the non-deductible portion of AKOA 2018 dues is 54 percent.